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4 results for “disallowance”+ Section 50Cclear

Sorted by relevance

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Key Topics

Section 547Section 1486Section 1475Section 143(3)3Section 50C3Section 1513Reassessment3Addition to Income3Section 54F2Deduction

SMT. BINA WADHWA,AGRA vs. ITO WARD 1(1)(1), AGRA

In the result, the appeal is allowed for statistical purposes

ITA 147/AGR/2018[2010-11]Status: DisposedITAT Agra18 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2010-11

Section 133(6)Section 143(3)Section 147Section 148Section 151Section 16ASection 23ASection 24Section 34ASection 35

50C of the Income Tax Act, when matter is referred to Valuation officer for valuation. 2.3 Because the AVO has not acted judicially and fairly, rather acted arbitrarily and also did not conform to the principles of natural justice in issuing valuation report. This is quite evident from the valuation report dated 24/08/2017 that the AVO has acted casually, mechanically

2

VARDAN CONSTRUCTIONS PRIVATE LIMITED,GWALIOR vs. INCOME TAX OFFICER-2(3), GWALIOR

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 21/AGR/2025[2012-13]Status: DisposedITAT Agra03 Apr 2025AY 2012-13

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13]

Section 143(3)Section 147Section 50C

section 50C of the Act and noted that the escapement of income was thereto the extent of Rs.21,41,250/-(Rs.1,11,41,250/- - Rs.90,00,000/-). 5. During the assessment proceedings, the Assessing Officer for the reasons stated in the assessment order disallowed

ANIL KUMAR GOYAL HUF,FIROZABAD vs. ITO WARD-5(1), FIROZABAD

In the result, the appeal of the assessee is allowed

ITA 189/AGR/2017[2012-13]Status: DisposedITAT Agra30 Jul 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year:2012-13

Section 54Section 54F

disallowed the claim of the assessee u/s. 54F. 3. Feeling aggrieved by the order passed by the Assessing Officer, the assessee preferred an appeal before the ld. CIT(A) and the ld. CIT(A) had confirmed the order passed by the Assessing Officer in paragraph No. 7 to 7.3, wherein it was held as under : 7. I have considered

JAWAHAR LAL AGARWAL,AGRA vs. I.T.O., WARD-4(2), AGRA

In the result, the appeal is allowed

ITA 336/AGR/2014[2005-06]Status: DisposedITAT Agra24 Nov 2017AY 2005-06

Bench: Shri A. D. Jain

Section 129Section 143Section 147Section 148Section 234ASection 50CSection 54BSection 54F

disallowing deduction u/s 54B of the I.T. Act for making investment of Amount of Rs. 14,09,670/- in purchase of agriculture land being in the name of minor Daughter, which is grossly, arbitrarily, perverse, wrong & illegal in the Peculiar facts and circumstances of the case. I.T.A No. 336/Agra/2014 2 2. Because in any view, the proceeding u/s 147/148